这个讲过吗？reading31没有找到 请问是不是重点？能不能说明在哪讲的？
问题如下图：
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解释：
NO.PZ2016012102000160问题如下 the enof last year, PZ company 's assets anliabilities were follows:Baseon this table, whiof the following statements is correct?A.PZ company 's bt-to-equity ratio is 0.71B.PZ company 's bt-to-equity ratio is 1.14C.PZ company 's bt-to-equity ratio is 0.57. A is correct.Assets = Liabilities + EquitySo Equity = $75,000-$15,000-$5,000-$20,000=$35,000.btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt=35,0005,000+20,000=0.714inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35kbt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 accrueliabilities都包括什么，可否举个例子
NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt=35,0005,000+20,000=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt. 考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35k bt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714 债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 算equity时把它减掉了，但是算bt时又没加进去，怎么理解accrueliability？
NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt=35,0005,000+20,000=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt. 考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35k bt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714 债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 to-E 是长期偿债能力指标，为什么要加上短期债？虽然知道都是债，问题的点是在要求算长期偿债能力指标的时候为什么要把短期债算进去？
NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt=35,0005,000+20,000=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.Leverage ratio几个指标里的是有interest bearing的都算作分子嘛
NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt=35,0005,000+20,000=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.题干从哪里知道是短期付息债券呢？还是说只要是ST就要加上呢？
